A = a b c
B = $(foreach f, $(A), $(f).o)
C = a b c d/
D = $(filter %/, $(C))
E = $(filter-out %/, $(C))
files = $(wildcard *.c)

file2 = a.c b.c c.c e.c
file3 = $(wildcard $(file2))
dep = $(patsubst %.c, %.d, $(file2))

all :
	@echo B = $(B)
	@echo D = $(D)
	@echo E = $(E)
	@echo files = $(files)
	@echo file3 = $(file3)
	@echo dep = $(dep)
